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 **U.S. Railroad Retirement Board**
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 Repayments
 Home
          Survivor Annuity
          Part IX - Federal Income Tax And Your Benefits
          Repayments
 Topics
    

      
              Part I - Applying For Your Annuity
          Part II - Types of Annuities
          Part III - Requirements For An Annuity
          Part IV - Furnishing Proof To Support Your Application
          Part V - General Information
          Part VI - After You Apply For Your Annuity
          Part VII - How Your Annuity Is Computed
          Part VIII - Medicare Benefits
          Part IX - Federal Income Tax And Your Benefits
                                Tier I And Tier II
          Information For Widow(er)s
          Repayments
          U.S. Citizen and Resident Tax Withholding
          Nonresident Alien Tax Withholding
          Paperwork Reduction Act and Privacy Act Notices
          Nondiscrimination on the Basis of Disability
          Fraud and Abuse Hot Line Repayments
							 
							
							
            A repayment is a returned payment, a cash refund, or an amount withheld for overpayment purposes.

Under the Internal Revenue Code, the RRB is allowed to give repayment credit for the SSEB and/or pre-SSEB portion of tier I for any tax year. Refer to IRS Publication 915, "Social Security and Equivalent Railroad Retirement Benefits", for information regarding current tax year or prior tax year's SSEB repayment.

The NSSEB portion of tier I and tier II repayments are composed of taxable and nontaxable portions. There are tax implications when considering NSSEB tier II repayments. Therefore, the way you will handle the repayment will depend on the tax years to which the repayment applies, and whether you had included the benefits that you repaid in your gross income for those tax years. Refer to IRS Publication 575, "Pension and Annuity Income", for information regarding NSSEB, tier II , Vested Dual Benefits, and SUPP repayments as well as instructions on how to handle current tax year and prior tax years' repayments for income tax purposes.
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 Last updated: 11/03/2021